NUGRAHA, HENDRAWAN AGUSTIAN; IBRAHIM, MUH AKMAL; AHMAD, BADU; SUKRI. RESOURCE CAPABILITIES AND AUDITOR INDEPENDENCE: A CRITICAL ANALYSIS OF FINANCIAL AUDIT EFFECTIVENESS WITHIN SOUTH SULAWESI’S GOVERNMENT OVERSIGHT SYSTEM. TPM – Testing, Psychometrics, Methodology in Applied Psychology, [S. l.], v. 32, n. S4 (2025): Posted 17 July, p. 1577–1583, 2025. Disponível em: https://tpmap.org/submission/index.php/tpm/article/view/968. Acesso em: 20 jan. 2026.